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PENGARUH GREENWASHING TERHADAP INOVASI HIJAU DENGAN TATA KELOLA SEBAGAI MODERASI: STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

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Penilaian

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This study aims to examine the effect of Greenwashing on green innovation, as well as the role of corporate governance—proxied by the proportion of independent commissioners—as a moderating variable. A quantitative approach was employed using panel data from 25 publicly listed companies in Indonesia over the 2021 to 2023 period. The analysis was conducted using panel data regression and Moderated Regression Analysis (MRA). The results show that greenwashing has a significant negative impact on green innovation. Furthermore, independent commissioners function as a pure moderator, significantly weakening the adverse effect of greenwashing. These findings highlight that misleading sustainability disclosures can hinder innovation, thereby underscoring the need for effective governance as a supervisory mechanism to reduce greenwashing practices and promote sustainable green innovation.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507004311	T179538	T1795382025	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1795382025

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xvi, 175 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.07

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi

Specific Detail Info

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Statement of Responsibility

MI

Other version/related

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